Excellent IIA-CIA-Part3 Updated 2026 Dumps With 100% Exam Passing Guarantee [Q129-Q148]

Q129. What is the contribution margin of Division B?

Q130. According to Maslow’s hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

Q131. Which of the following quality costs are nonconformance costs?

Q132. Which of the following is required in effective IT change management?

Q133. Correlation is a term frequently used in conjunction with regression analysis and is measured by the value of the coefficient of correlation, r. The best explanation of the value r is that it:

Q134. Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?

Q135. Buyer-based pricing involves:

Q136. The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

Q137. Which of the following is the most effective control to prevent unauthorized entrance of a former employee of the organization?

Q138. Which of me following is true of matrix organizations?

Q139. Within an enterprise, IT governance relates to the:
1.Alignment between the enterprise’s IT long term plan and the organization’s objectives.
2.Organizational structures of the company that are designed to ensure that IT supports the
organization’s strategies and objectives.
3.Operational plans established to support the IT strategies and objectives.
4.Role of the company’s leadership in ensuring IT supports the organization’s strategies
and objectives.

Q140. Which of the following are typical audit considerations for a review of authentication?
1. Authentication policies and evaluation of controls transactions.
2. Management of passwords, independent reconciliation, and audit trail.
3. Control self-assessment tools used by management.
4. Independent verification of data integrity and accuracy.

Q141. If a high percentage of an entity’s total costs is fixed, the entity’s operating leverage will be:

Q142. Which of the following is a false statement about cost-based pricing?

Q143. Which of the following statements accurately describes the impact that automation has on
the controls normally present in a manual system?

Q144. At the start of its current fiscal year, Emper Corporation amended its defined postemployment benefit plan resulting in an increase in the present value of the defined benefit obligation DBO). The benefits become vested after 6 years of service. Past service cost arising from the plan amendment includes US $400,000 of benefits that are already vested and US $200,000 of non vested benefits. If the average period until vesting is 4 years. the minimum past service cost to be recognized in the first year is:

Q145. Which of the following principles s shared by both hierarchies and open organizational structures?
1. A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions.
2. A supervisor’s span of control should not exceed seven subordinates.
3. Responsibility should be accompanied by adequate authority.
4. Employees at all levels should be empowered to make decisions.

Q146. Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?

Q147. Which of the following most accurately describes the purpose of application authentication controls?

Q148. According to IIA guidance, which of the following statements is true regarding penetration testing?